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Accounting A Level (Distance Learning) at National Extension College *Fees Payable*

Course description

**DISTANCE LEARNING COURSE**

Our home study A level in accounting is an excellent introduction to the financial aspects of business. Covering all the key areas relating to finance and book-keeping, including ledgers, the principles of accounting and how it impacts upon business decisions, this distance learning course is essential for anyone wishing to work in accounting or study a business-related subject. It will provide a good fundamental understanding of the numbers of business for anyone thinking about working in business or starting their own company.

You should allow for between 250 and 300 hours' study time, plus additional time for completing assignments. You will have tutor support for a period of up to 18 months from the date of enrolment.

Course content

Unit 1: Introduction to financial accounting

Accounting records: documents used in business transactions

Accounting records: initial entries

Accounting records: ledgers

The trial balance

Final accounts: a basic introduction

The general journal

Checking the ledger

Making adjustments to the accounts

Fixed asset values, depreciation and disposals

Unit 2: Financial and management accounting

Accounting principles, concepts and conventions

Further study of journals, trading and profit and loss accounts, and balance sheets

An introduction to limited companies

Ratio analysis

Introduction to budgeting and budgetary control

Computers in accounting and social accounting

Unit 3: Further aspects of financial accounting

Sources of finance

Incomplete records

Partnership accounts

Published accounts of limited companies

Cash flow statements

Accounting standards

Stock valuation

Unit 4: Further aspects of management accounting

Manufacturing accounts

Marginal costing

Absorption costing and activity-based costing

Costing methods and decision-making

Standard costing and variance analysis

Capital investment appraisal

Budgeting – further considerations

Decision-making: social accounting

Entry requirements

No prior knowledge of accounting is necessary. Maths to GCSE level or equivalent is advisable.

Assessment

This course follows specifications 2120 (A level), 1121 (AS) and 2121 (A2) from the awarding organisation AQA. Full details of the specifications can be obtained from AQA's website.